文章基本信息

标题：Evaluating Corporate Social Responsibility in Ghana; Evidence from the Mining Sector
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作者：Solomon Kpabitey ; Xie Zhong ; Ampadu Seth 等
期刊名称：Journal of Finance and Economics
印刷版ISSN：2328-7284
电子版ISSN：2328-7276
出版年度：2020
卷号：8
期号：1
页码：1-5
DOI：10.12691/jfe-8-1-1
出版社：Science and Education Publishing
摘要：The focus of this paper is to evaluate corporate social responsibility activities by Ghana Mining Industry, seeking to evaluate how much of total revenue from the four major minerals mine in Ghana is allocated to such corporate social responsible activities. Descriptive research design was employed and secondary data was collected from the website of the Ghana chamber of mines and other scholarly publications as well as journals, focusing mainly on 2007 to 2016. The result of our findings established that the fraction of the total revenue of the four major minerals produce in Ghana used on corporate social responsibility activities by the mining industry is very insignificant and not up to the amount publish by the chamber of mines to be use by member companies. We also find out that some elements established as corporate social responsible activities by the Chamber of Mines contains cost elements not normally considered as corporate social responsible events and also those elements does not reflect the real situations in the communities. Based on the conclusion, the study recommended that mining companies increase the percentage of their total revenue use as investments on corporate social responsible activities and also establish a corporate social responsibility index to guide the companies on their corporate activities to reflect and solve real problems or situations.
关键词：corporate social responsibility; mining industry; major mineral revenue; Ghana